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Goods and Services Tax

Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Administration Mechanism of GST

Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...

July 19, 2024 264 Views 0 comment Print

GST on Aviation Academic Services for Commercial Pilot License Qualification

Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...

July 19, 2024 348 Views 0 comment Print

Understanding Input Tax Credit (ITC) under GST: Rules & Benefits

Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...

July 18, 2024 1416 Views 1 comment Print

What is the Time Limit to Avail ITC under RCM?

Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...

July 18, 2024 1470 Views 0 comment Print

Police Lack Authority to Check Invoices/E-way Bills for Goods in Transit: State Government Directive Needed

Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...

July 18, 2024 420 Views 0 comment Print


Latest News


Interoperable services of E-Invoice-1 and E-Invoice-2 Systems

Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...

July 19, 2024 306 Views 0 comment Print

New API Features of E-Invoice Interoperable services

Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...

July 18, 2024 423 Views 0 comment Print

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...

July 18, 2024 4164 Views 0 comment Print

CBI Arrests CGST Superintendent and Inspector for Bribery

Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...

July 15, 2024 801 Views 0 comment Print

CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 540 Views 1 comment Print


Latest Judiciary


Bail Cancelled in GST Case: SC Upholds HC Decision, Grants Temporary Protection

Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...

July 20, 2024 45 Views 0 comment Print

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...

July 19, 2024 36 Views 0 comment Print

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...

July 19, 2024 21 Views 0 comment Print

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...

July 19, 2024 45 Views 0 comment Print

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...

July 19, 2024 42 Views 0 comment Print


Latest Notifications


Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals

Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...

July 17, 2024 900 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 15.07.2024

Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...

July 16, 2024 297 Views 0 comment Print

GST Rates: Solar Cookers, Fire Sprinklers, Poultry Machinery Parts, Pre-Packaged Agricultural Produce & Govt Agency Supplies

Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...

July 15, 2024 348 Views 0 comment Print

GST Clarifications: Railways, SPV, RERA, Digital Payments, Reinsurance & Accommodation Services

Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...

July 15, 2024 375 Views 0 comment Print

Refund of Additional IGST Paid on Upward Goods Price Revision

Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...

July 15, 2024 1734 Views 1 comment Print


GST payable on leasing of residential hostel rooms

June 15, 2020 2727 Views 0 comment Print

In re Aluri Krishna Prasad (GST AAR Andhra Pradesh) Whether amount received for leasing residential hostel rooms is exempt under Sl.No.14 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018 and Whether amount received for leasing residential hostel rooms is exempt under Sl.No.12 (Heading 9963) of Notification No.12/2017- Central Tax […]

GST Refund – Detailed Discussion

June 15, 2020 22962 Views 3 comments Print

Article explains Refund in GST, Type of Refund in the GST, Time limit for GST refund claim, Details of the circular issued by Department in relation to the GST refund, Scope of GST refund, Process for the GST refund as per CGST Act,2017, Provisional GST Refund, Interest in the GST refund and Other issue and […]

GST Refunds for Exporter of Services – 7 Controversies

June 15, 2020 61410 Views 8 comments Print

In this article I will discuss – 7 controversies in GST refund for exporters of services. These are elaborated as below: – 1. Forex Receipt – FIRC / BRC In case of service exporters, GST refunds are available on the basis of receipt of convertible foreign exchange. And to evident the payment against export invoices, […]

Analysis of GST applicability on Directors Remuneration – Part II

June 15, 2020 3450 Views 0 comment Print

Analysis of GST applicability on Directors Remuneration – Part II (Circular NO 140/10/2020- GST dated 10-06-2020) Further to my article on GST Applicability on Directors Remuneration – Part I, I have mentioned my views on the said subject. In my earlier article I had also analyzed 3 (Three) Authority of Advance Rulings on the said […]

GST on Supply of Services by Government – FCM or RCM ?

June 14, 2020 38313 Views 3 comments Print

Government supplies under GST Supplies made by Government to a business entity are generally covered in GST under the Reverse charge mechanism (RCM) basis. However, there is a twist to the tale wherein certain supplies are liable to GST under Forward charge mechanism (FCM) as well. In this article, I would like to clarify Entry […]

A Sneak Peak of Recent Amendments /Announcements in GST

June 14, 2020 1491 Views 0 comment Print

The country is under Lockdown form 25th of March 2020 and till the first Unlock the department is working at the backend continuously so that the trade and industry does not suffer much. The due dates for the lockdown are extended and also refunds were disbursed to the taxpayers it will provide them some legroom to […]

GST on Directors Remuneration – AAR Rulings & CBIC Clarification

June 14, 2020 1890 Views 1 comment Print

Rajasthan bench of Advance Authority Ruling held in the case of Clay Crafts India Pvt. Ltd. that GST shall be applicable on payments made to Director of a Company in any form of Salary, Professional or technical services or by whatever name called. However this ruling is contradictory to the Karnataka bench where the authority […]

ITC on Health-Insurance & transportation of employees from 15.04.2020

June 14, 2020 61215 Views 1 comment Print

Now ITC can be availed which was earlier blocked on Health-Insurance and hiring of motor vehicle for transportation of employees from 15th April 2020 Due to COVID-19 epidemic in the country, Government has made certain services obligatory for employer to provide to its employees. In this article, such categories of supplies have been identified and […]

Revocation of cancellation of GST registration (Provisions & Practical steps)

June 13, 2020 6195 Views 5 comments Print

Section 29 of CGST Act 2017: Cancellation or suspension of registration. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be […]

CGST Act with Rules updated Upto 04-04-2020 (Section 67 to 174)

June 13, 2020 4239 Views 1 comment Print

In Part one Author updated Section 1 to 66 of CGST Act 2017 as on 04.04.2020.  Author taken CGST ACT, 2017 and GST Rules published in various sites as source files and compiled the booklet with Sections and appended the related rules below each section. CGST Act with Rules – Updated Upto 04-04-2020 (Section 1 […]

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